Applicability of 410(d) Election

[Guest krijowri]

Can a religious employer elect ERISA coverage for one plan without subjecting other plans to ERISA? For example, an employer wants to make a 410(d) election (in light of the Catholic Charities case) for its welfare plans, but wants its pension plans to remain church plans. Would the 410(d) election for the welfare plans cause a problem for the pension plans? I think not, but want to make sure.

[Guest Sieve]

I don't deal with many church plans, but look at Treas. Reg. Section 1.410(d)-1. There, it says, among other things: "If a church . . . which maintains any church plan . . . makes an election under this section, certain provisions of the Code and [ERISA] shall apply to such church plan . . ." (Reg. -1(a)) and "The plan administrator may elect to have the provisions of the Code . . . apply to the church plan" (Reg. -1©(3)) (emphasis added). That language clearly contemplates making the election on a plan-by-plan basis.